New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)

Schedule 1   CGT concession: active foreign companies

Income Tax Assessment Act 1997

9   Subsection 960-90(1) (cell at table item 4, column headed 'you may withdraw your choice with effect from immediately after the end of...')

Omit "statutory accounting period (within the meaning of Part X of the Income Tax Assessment Act 1936)", substitute "*statutory accounting period".